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3 8 E23-18 (Partial SCFIndirect Method) The accounts below appear in the ledger of Anita Baker Company. Dr. Cr. Jan 1, 2014 Aug. 15 Dec. 31 $15,000 $40,000 Dr. Cr. Retained Earnings Credit Balance Dividends (cash) Net Income for 2014 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold Accumulated Depreciation- Equipment Credit Balance Extraordinary Repairs Accum. Depreciation on Equipment Sold Depreciation for 2014 Bal. $ 42,000 27,000 67,000 Bal. $140,000 202,000 250,000 194,000 Jan. 1, 2014 Aug. 3 Sept. 10 Nov. 15 $62,000 48,000 $56,000 Dr. Cr. Jan. 1, 2014 Apr. 8 Nov. 15 Bal. $ 84,000 63,000 $21,000 25,200 37,800 54,600 Dec. 31 $16,800 Instructions From the postings in the accounts above, indicate how the information is reported on a statement of cash flows by preparing a partial statement of cash flows using the indirect method. The loss on sale of equipment (November 15) was $5,800